Dinesh Dash vs. State Of Odisha
Held
The Court noted the submissions made by the learned counsel for the Petitioner and the learned counsel for the State and the CT & GST Department. The Additional Standing Counsel for the CT & GST Department, based on instructions from the Deputy Commissioner, submitted that the petitioner's apprehension was misconceived. Following this submission, the Court disposed of the ABLAPL. Liberty was granted to the Petitioner to renew his prayer if there was any fresh cause of action. The Court did not delve into the merits of the petitioner's apprehension or the specific GST provisions involved, as the matter was resolved based on the departmental submission.
Facts
The petitioner, Dinesh Dash, filed a writ petition (ABLAPL No. 10182 of 2026) before the High Court of Orissa at Cuttack. The petition was directed against the State of Odisha and the Assistant Commissioner of CT & GST, Enforcement Unit, Berhampur. The petitioner apprehended some action or had a grievance related to GST. The counsel for the CT & GST Department, on instructions from the Deputy Commissioner, submitted that the petitioner's apprehension was misconceived. The court heard arguments from both sides.
Key Issues
1. Whether the petitioner's apprehension regarding GST matters is justified, as per the submissions made by the petitioner's counsel. 2. Whether the submissions made by the CT & GST Department's counsel, based on instructions from the Deputy Commissioner, adequately address and resolve the petitioner's concerns. Petitioner's Argument: The petitioner, through his counsel Mr. M. K. Chand, expressed an apprehension that was deemed misconceived by the revenue. The specific nature of this apprehension and the grounds for it are not detailed in the judgment. Revenue's Argument: Mr. S. Tibrewal, learned Additional Standing Counsel for the CT & GST Department, submitted on instructions that the petitioner's apprehension was misconceived. This submission was based on specific instructions received from the Deputy Commissioner of CT & GST Enforcement Unit, Berhampur.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 03.11.2026
1. Heard learned counsel for the Petitioner and learned counsel for the State as well as the Additional Standing Counsel for CT & GST Department, Odisha.
Mr. S. Tibrewal, learned Additional Standing Counsel appearing on behalf of the CT & GST Department, Odisha, on the basis of instructions received from the Deputy Commissioner of CT & GST Enforcement Unit, Berhampur, Odisha which is taken on record more specifically referring to the last four paragraph of the said instruction, submits that the apprehension of the Petitioner is misconceived.
Acco
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